“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures

Wealth taxes and the post-COVID future of the state

“…While issues of tax have been important to the critical accounting research community, the corporation has been the focus of much of this research. This prior research has helped us unpack some of the strategies companies use to meet their disclosure obligations while minimising their tax responsibilities ( Edgley & Holland, 2020 ). Critical accounting research has also explored the tax evasion services offered by accounting firms ( Sikka and Willmott, 2010 , Sikka and Hampton, 2005 ), including the use of transfer pricing ( Sikka & Willmott, 2010 ), global wealth chains ( Finér & Ylönen, 2017 ), and off-shore intermediaries ( Otusanya, 2011 ).…”

Rethinking Criminal Law Policies in Taxation to Overcome Tax Violations

“…Individuals are permitted to deduct taxable income by personal benefits and certain non-business expenses, including home mortgage interest, state and local taxes, charitable contributions, and medical and other costs incurred above a certain percentage of income. 29 The state rules for determining taxable income often differ from federal rules. Federal marginal tax rates vary from 10% to 39.6% of taxable income.…”

The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis

“…This article aims to contribute to the critical taxation literature, seeing taxation as an important part of the domain of 'accounting' (not least because taxation forcibly holds citizens accountable to the state, and often depends on accounts). Edgley and Holland (2020) highlight that this type of critical tax research tends to, "pay attention to broader social structures, technologies and workings of power that shape [or, in our view, manipulate] tax compliance".…”